Section 244IB Member’s overseas transfer allowance
F1F2A member’s “overseas transfer allowance” is an amount equal to the member’s lump sum and death benefit allowance.
Annotations
Textual amendments
- F1
Ss. 244A-244N and cross-heading inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 11
- F2
Ss. 244IA-244IC inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 54, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)